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Landmark Rulings

Supreme Court — Direct Tax

891 rulings

  1. Supreme Court · 26 Aug 2024
    Supreme Court Upholds Karnataka High Court Ruling on Assessment Validity, Dismissing Revenue's Special Leave Petition in Sunil Kumar Sharma Case

    Sunil Kumar Sharma Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34452 (SC)

  2. Supreme Court · 09 Aug 2024
    Most Favoured Nation Clause: SC Upholds Denial of Benefit to Vodafone

    Nestle SA Vs GOFFICER, CIRCLE(INTERNATIONAL TAXATION)2(2)(2)

    (2024) TaxCorp(LJ) 34413 (SC)

  3. Supreme Court · 30 Jul 2024
    Supreme Court Upholds Vodafone-Idea's Tax Exemption on Interconnect Charges

    Vodafone Idea Ltd Vs DEPUTY DIRECTOR OF INCOME TAX & ANR.

    (2024) TaxCorp(LJ) 34386 (SC)

  4. Supreme Court · 20 Jul 2024
    SC - Supreme Court Rebukes Tax Department, Dismisses Appeal in Infosys Case Over Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34356 (SC) · Section 9(1)vii)

  5. Supreme Court · 16 Jul 2024
    Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets

    Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34317 (SC)

  6. Supreme Court · 15 Jul 2024
    Supreme Court Dismisses Revenue's SLP in Red Hat India Case, Calls Interpretation of Section 201 'Debatable'

    Red Hat India Pvt. Ltd Vs The Commissioner of Income Tax (It) 4

    (2024) TaxCorp(LJ) 34309 (SC) · Section 201

  7. Supreme Court · 15 Jul 2024
    Supreme Court Upholds HC Order Granting Refund of Arrears of Disability Pension with Interest

    Jaswinder Pal Singh Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34308 (SC)

  8. Supreme Court · 13 Jul 2024
    Supreme Court Upholds Software Development Expenditure for Abandoned Project as Revenue in Nature

    Adadyn Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax Cit(A) & Anr.

    (2024) TaxCorp(LJ) 34295 (SC)

  9. Supreme Court · 11 Jul 2024
    Supreme Court Slams IT Department's Litigation Approach, Dismisses SLP Due to Gross Delay

    SPML Infra Limited Vs Principal Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34285 (SC)

  10. Supreme Court · 10 Jul 2024
    Supreme Court Dismisses Revenue's SLP, Affirms Discount Reimbursement to Distributor Not Being Commission

    Acer India Pvt. Ltd. Vs The Commissioner of Income Tax TDS & Anr.

    (2024) TaxCorp(LJ) 34276 (SC)

  11. Supreme Court · 09 Jul 2024
    Supreme Court Dismisses Revenue's SLP Against Infosys, Reprimands Department for Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34269 (SC)

  12. Supreme Court · 09 Jul 2024
    Supreme Court Rules Liquor Vendors not 'Buyers' under Section 206C, Quashes Revenue's Demand

    Mysore Sales International Ltd. & Ors Vs The Excise Commissioner Karnataka & Anr.

    (2024) TaxCorp(LJ) 34268 (SC) · Section 206C

  13. Supreme Court · 09 Jul 2024
    Supreme Court Rejects Revenue's SLP Against Nokia Solutions and Networks, Citing Excessive Delay and Inadequate Justification

    Nokia Solutions And Networks OY Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34267 (SC)

  14. Supreme Court · 28 May 2024
    Supreme Court Waives Interest on Tax Demand for Period After Commencement of New Telecom Policy 1999

    C.I.T. DELHI VERSUS BHARTI HEXACOM LTD.

    (2024) TaxCorp(LJ) 33981 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=92582&Category=Judgment&CategoryType=Zip

  15. Supreme Court · 23 May 2024
    Supreme Court Affirms Filing of Sec. 44AB Report as Financial Statements Prepared for Bank Purposes Despite DGCEI's Seizure, Confirms Penalty

    Laurel Wires Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33952 (SC) · Section 44AB

  16. Supreme Court · 20 May 2024
    Supreme Court Upholds Constitutional Validity of Tax Audit Limits for CAs, Quashes Disciplinary Proceedings

    Shaji Poulose & Others Vs INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA & OTHERS

    (2024) TaxCorp(LJ) 33926 (SC)

  17. Supreme Court · 19 May 2024
    Supreme Court Waives Interest on Telcos Post Capital vs Revenue Expense Judgment

    Bharti Hexacom Ltd. & Others Vs C.I.T.

    (2024) TaxCorp(LJ) 33918 (SC)

  18. Supreme Court · 08 May 2024
    SC - Supreme Court Upholds Constitutional Validity of 'Perquisite' Provision, Rules Delegated Powers to CBDT Not Excessive.

    All India Bank Officers' Confederation Vs E REGIONAL MANAGER, CENTRAL BANK OF INDIA, AND OTHERS

    (2024) TaxCorp(LJ) 33854 (SC)

  19. Supreme Court · 07 May 2024
    Federation of All India Vyapar Mandal Withdraws Writ Petition Challenging Constitutional Validity of Section 43B(h) with Liberty to Approach High Court

    Federation Of All India Vyapar Mandal Vs UNION OF INDIA & ORS.

    (2024) TaxCorp(LJ) 33851 (SC) · Section 43B(h)

  20. Supreme Court · 24 Apr 2024
    SC - Supreme Court Dismisses Revenue's Review Petition on Software Taxation as Royalty in GE Technology Centre Case, Citing Delay and Lack of Merit.

    GE India Technology Centre Private Limited Etc Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33770 (SC)

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